Efeito potencial do imposto de renda na desigualdade

Abstract

Some methodological aspects on the evaluation of the distributive impact of an income tax are discussed. The impact of income tax on inequality depends very much on the inequality measure used. It is also important to take into consideration the destination of the resources obtained with the tax. Using data on the distribution of per capita household incomes in Brazil in 1999, a combination of income tax and transfers well targeted on poverty is shown to have a great potential impact on inequality.